Notwithstanding any provision of law to the contrary, the act of a duly licensed massage therapist in performing a massage shall be deemed to be the act of a health care professional and shall not be subject to the collection of any form of state or local taxation regulations or fees not also imposed on other licensed health care professionals.
(Code 1981, §43-24A-23, enacted by Ga. L. 2005, p. 1251, § 1/SB 110; Ga. L. 2019, p. 591, § 1/HB 242.)
The 2019 amendment, effective May 6, 2019, near the end, inserted "or fees", and substituted "licensed health care professionals" for "professional health care activities".